“…The ethical failures of leading CPAs in connection with financial scandals, such as Enron, AA, WorldCom and Madoff provide examples of the ongoing problem that the CPA profession has with unethical acts by practitioners in both public and industry practices; an ethics problem that is posited in this work as related to personal value priorities. Enron is particularly relevant to the study of ethics in accounting, as it has been regarded as a seminal event and the subject of numerous studies (cf., Edwards et al , 2018; Carnegie and Napier, 2010; Smith et al , 2005; Sims and Brinkmann, 2003; Smith, 2003), its “creative accounting” (Jones, 2011; Gherai and Balaciu, 2011), its impact on legislation (Rockness and Rockness, 2005) and remains a subject for concern (Ashe and Nealy, 2010).…”